{
 "actions": [],
 "allow_rename": 1,
 "creation": "2025-01-15 14:03:35.002177",
 "doctype": "DocType",
 "editable_grid": 1,
 "engine": "InnoDB",
 "field_order": [
  "g\u00f6st\u0259ricil\u0259r",
  "g\u0259lirm\u0259bl\u0259\u011fi",
  "vergim\u0259bl\u0259\u011fi"
 ],
 "fields": [
  {
   "fieldname": "g\u00f6st\u0259ricil\u0259r",
   "fieldtype": "Select",
   "in_list_view": 1,
   "label": "G\u00f6st\u0259ricil\u0259r",
   "options": "1600. D\u00f6vl\u0259t sosial t\u0259minat sistemi vasit\u0259sil\u0259 \u00f6d\u0259nil\u0259n pensiyalar istisna edilm\u0259kl\u0259, dig\u0259r pensiyalar \u00fczr\u0259\n1601. V\u0259kil qurumlar\u0131n\u0131n t\u0259rkibind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n v\u0259kill\u0259r t\u0259r\u0259find\u0259n g\u00f6st\u0259ril\u0259n v\u0259killik f\u0259aliyy\u0259ti il\u0259 ba\u011fl\u0131 v\u0259kill\u0259r\u0259 \u00f6d\u0259nil\u0259n g\u0259lirl\u0259r v\u0259 mediatorlara mediasiya t\u0259\u015fkilatlar\u0131 t\u0259r\u0259find\u0259n m\u00fclki-h\u00fcquqi m\u00fcqavil\u0259l\u0259r \u0259sas\u0131nda \u00f6d\u0259nil\u0259n xidm\u0259t haqlar\u0131 \u00fczr\u0259\n1602. Vergi \u00f6d\u0259yicisi kimi vergi orqanlar\u0131nda u\u00e7ota al\u0131nmayan, V\u00d6EN t\u0259qdim etm\u0259y\u0259n fiziki \u015f\u0259xsl\u0259rin g\u00f6st\u0259rdiyi xidm\u0259tl\u0259r\u0259 (i\u015fl\u0259r\u0259) g\u00f6r\u0259 h\u0259min fiziki \u015f\u0259xsl\u0259r\u0259 \u00f6d\u0259nil\u0259n haqlar, habel\u0259 muzdlu is\u0327\u00e7i kimi c\u0259lb etm\u0259y\u0259n fiziki s\u0327\u0259xsl\u0259r\u0259 \u00f6d\u0259nil\u0259n maddi yard\u0131m, m\u00fckafat v\u0259 t\u0259qa\u00fcdl\u0259r \u00fczr\u0259\n1602.1 Vergi \u00f6d\u0259yicisi kimi vergi orqanlar\u0131nda u\u00e7otda olmayan fiziki \u015f\u0259xsl\u0259rin g\u00f6st\u0259rdiyi xidm\u0259tl\u0259r\u0259 (i\u015fl\u0259r\u0259) g\u00f6r\u0259 onlara \u00f6d\u0259nil\u0259n g\u0259lirl\u0259r\n1602.2 muzdlu is\u0327\u00e7i kimi c\u0259lb edilm\u0259y\u0259n fiziki s\u0327\u0259xsl\u0259r\u0259 \u00f6d\u0259nil\u0259n maddi yard\u0131m, m\u00fckafat v\u0259 t\u0259qa\u00fcdl\u0259r\n1603.T\u0259sis\u00e7iy\u0259 \u00f6d\u0259ni\u015fl\u0259r \u00fczr\u0259\n1603.1 Dividend g\u0259lirl\u0259ri\n1603.1.1 rezident \u015f\u0259xsl\u0259rin m\u00fcvafiq g\u0259lirl\u0259ri \u00fczr\u0259\n1603.1.2 qeyri-rezidentin AR-da m\u00fcvafiq g\u0259lirl\u0259ri \u00fczr\u0259\n1603.2 C\u0259miyy\u0259tin f\u0259aliyy\u0259ti zaman\u0131 \u0259ld\u0259 edilmi\u015f aktivl\u0259rd\u0259n, o c\u00fcml\u0259d\u0259n pul v\u0259saitl\u0259rind\u0259n (t\u0259sis\u00e7iy\u0259 borclar\u0131n verilm\u0259si v\u0259 ya al\u0131nm\u0131\u015f borclar\u0131n \u0259v\u0259zinin qaytar\u0131lmas\u0131 istisna olmaqla) t\u0259s\u0259rr\u00fcfat f\u0259aliyy\u0259tinin m\u0259qs\u0259dl\u0259rind\u0259n k\u0259nar dig\u0259r m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn t\u0259sis\u00e7iy\u0259 veril\u0259n, habel\u0259 t\u0259sis\u00e7inin dig\u0259r \u015f\u0259xsl\u0259r\u0259 olan borclar\u0131n\u0131n \u0259v\u0259zin\u0259 \u00f6d\u0259nil\u0259n m\u0259bl\u0259\u011f\n1604. Faiz g\u0259lirl\u0259ri \u00fczr\u0259\n1604.1  rezident fiziki \u015f\u0259xsl\u0259rin v\u0259 qeyri-rezident fiziki \u015f\u0259xsin AR-dak\u0131 daimi n\u00fcmay\u0259nd\u0259liyinin m\u00fcvafiq g\u0259lirl\u0259ri \u00fczr\u0259 (maliyy\u0259 lizinqini h\u0259yata ke\u00e7ir\u0259n fiziki \u015f\u0259xsl\u0259r istisna olmaqla)\n1604.2  qeyri-rezidentin AR-da m\u00fcvafiq g\u0259lirl\u0259ri \u00fczr\u0259\n1605. H\u0259yat\u0131n y\u0131\u011f\u0131m s\u0131\u011fortas\u0131 \u00fczr\u0259 m\u00fcqavil\u0259y\u0259 q\u00fcvv\u0259y\u0259 mindiyi andan etibar\u0259n 3 illik m\u00fcdd\u0259t ba\u015fa \u00e7atmadan xitam verildikd\u0259, s\u0131\u011fortaolunan\u0131n \u00f6d\u0259diyi v\u0259 ya onun xeyrin\u0259 \u00f6d\u0259nil\u0259n s\u0131\u011forta haqlar\u0131 il\u0259 s\u0131\u011forta \u00f6d\u0259ni\u015fl\u0259ri aras\u0131ndak\u0131 f\u0259rq kimi al\u0131nan g\u0259lirl\u0259r \u00fczr\u0259\n1606. Royaltil\u0259rd\u0259n g\u0259lir \u00fczr\u0259\n1606.1 rezident \u015f\u0259xsl\u0259rin v\u0259 qeyri-rezidentin AR-dak\u0131 daimi n\u00fcmay\u0259nd\u0259liyinin m\u00fcvafiq g\u0259lirl\u0259ri \u00fczr\u0259\n1606.1.1 -h\u00fcquqi \u015f\u0259xsl\u0259r \u00fczr\u0259\n1606.1.2 -fiziki \u015f\u0259xsl\u0259r \u00fczr\u0259\n1606.2 qeyri-rezidentin AR-da m\u00fcvafiq g\u0259lirl\u0259ri \u00fczr\u0259\n1607. Da\u015f\u0131nan v\u0259 da\u015f\u0131nmaz \u0259mlak \u00fc\u00e7\u00fcn \u00f6d\u0259nil\u0259n icar\u0259 haqq\u0131 \u00fczr\u0259\n1607.1 rezident \u015f\u0259xsl\u0259rin m\u00fcvafiq g\u0259lirl\u0259ri \u00fczr\u0259\n1607.1.1 -h\u00fcquqi \u015f\u0259xsl\u0259r \u00fczr\u0259\n1607.1.2 -fiziki \u015f\u0259xsl\u0259r \u00fczr\u0259\n1607.2 qeyri-rezidentin AR-da m\u00fcvafiq g\u0259lirl\u0259ri \u00fczr\u0259\n1608. Qeyri-rezidentin Az\u0259rbaycan m\u0259nb\u0259yind\u0259n \u0259ld\u0259 olunan v\u0259 AR-n\u0131n \u0259razisind\u0259ki daimi n\u00fcmay\u0259nd\u0259liyin\u0259 aid olmayan \u00fcmumi g\u0259lirl\u0259ri\n1608.1 Riskin s\u0131\u011fortas\u0131 v\u0259 ya t\u0259krar s\u0131\u011fortas\u0131 il\u0259 ba\u011fl\u0131 s\u0131\u011forta \u00f6d\u0259ni\u015fl\u0259ri\n1608.2 Beyn\u0259lxalq rabit\u0259 h\u0259yata ke\u00e7iril\u0259rk\u0259n rabit\u0259 xidm\u0259tl\u0259ri \u00fc\u00e7\u00fcn \u00f6d\u0259m\u0259l\u0259r\n1608.3 Beyn\u0259lxalq da\u015f\u0131malar h\u0259yata ke\u00e7iril\u0259rk\u0259n n\u0259qliyyat xidm\u0259tl\u0259ri \u00fc\u00e7\u00fcn \u00f6d\u0259m\u0259l\u0259r\n1608.4 Muzdlu i\u015fl\u0259 \u0259laq\u0259dar al\u0131nan g\u0259lirl\u0259r istisna olmaqla, i\u015fl\u0259rin g\u00f6r\u00fclm\u0259sind\u0259n v\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259sind\u0259n \u0259ld\u0259 olunan g\u0259lirl\u0259r\n1608.4.1 -Az\u0259rbaycan Respublikas\u0131nda i\u015f g\u00f6r\u00fclm\u0259sind\u0259n v\u0259 xidm\u0259t g\u00f6st\u0259rilm\u0259sind\u0259n g\u0259lir\n1608.4.2 -VM-nin 13.2.23-c\u00fc madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n (Az\u0259rbaycan Respublikas\u0131nda saxlan\u0131lan v\u0259 ya istifad\u0259 edil\u0259n \u0259mlak \u00fc\u00e7\u00fcn al\u0131nan royalti \u015f\u0259klind\u0259 g\u0259lir istisna olmaqla) v\u0259 Az\u0259rbaycan Respublikas\u0131nda saxlan\u0131lan v\u0259 ya istifad\u0259 edil\u0259n \u0259mlak\u0131n t\u0259qdim edilm\u0259sind\u0259n g\u0259lir\n1608.4.3 -Az\u0259rbaycan Respublikas\u0131ndak\u0131 da\u015f\u0131nmaz \u0259mlakdan \u0259ld\u0259 edil\u0259n g\u0259lir, o c\u00fcml\u0259d\u0259n bu \u0259mlakda i\u015ftirak pay\u0131n\u0131n t\u0259qdim edilm\u0259sind\u0259n g\u0259lir (Az\u0259rbaycan Respublikas\u0131nda da\u015f\u0131nmaz \u0259mlak\u0131n icar\u0259y\u0259 verilm\u0259sind\u0259n \u0259ld\u0259 edil\u0259n g\u0259lir istisna olmaqla)\n1608.4.4 - aktivl\u0259rin 50 faizind\u0259n \u00e7ox olan hiss\u0259si birba\u015fa v\u0259 ya dolay\u0131s\u0131 il\u0259 Az\u0259rbaycan Respublikas\u0131ndak\u0131 da\u015f\u0131nmaz \u0259mlakdan ibar\u0259t olan m\u00fc\u0259ssis\u0259l\u0259rin s\u0259hml\u0259rinin v\u0259 ya i\u015ftirak pay\u0131n\u0131n t\u0259qdim edilm\u0259sind\u0259n g\u0259lir\n1608.4.5 - Az\u0259rbaycan Respublikas\u0131nda f\u0259aliyy\u0259tl\u0259 ba\u011fl\u0131 v\u0259 Az\u0259rbaycan m\u0259nb\u0259yind\u0259n \u0259ld\u0259 edil\u0259n dig\u0259r g\u0259lirl\u0259r\n1608.5 - Vergi M\u0259c\u0259ll\u0259sinin  128-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan g\u00fcz\u0259\u015ftli vergi tutulan \u00f6lk\u0259l\u0259rd\u0259 v\u0259 ya \u0259razil\u0259rd\u0259 t\u0259sis edilmi\u015f (qeydiyyatdan ke\u00e7mi\u015f) \u015f\u0259xsl\u0259r\u0259, o c\u00fcml\u0259d\u0259n onlar\u0131n dig\u0259r \u00f6lk\u0259l\u0259rd\u0259 olan filial v\u0259 ya n\u00fcmay\u0259nd\u0259likl\u0259rin\u0259, habel\u0259 g\u00fcz\u0259\u015ftli vergi tutulan \u00f6lk\u0259l\u0259rd\u0259 v\u0259 ya \u0259razil\u0259rd\u0259 olan bank hesablar\u0131na rezidentl\u0259r v\u0259 qeyri-rezidentl\u0259rin Az\u0259rbaycan Respublikas\u0131ndak\u0131 daimi n\u00fcmay\u0259nd\u0259likl\u0259ri, habel\u0259 vergi orqan\u0131nda u\u00e7otda olmayan rezident fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n birba\u015fa v\u0259 ya dolay\u0131sil\u0259 edil\u0259n \u00f6d\u0259ni\u015fl\u0259r\n1608.5.1 - Al\u0131nm\u0131\u015f mallara g\u00f6r\u0259 \u00f6d\u0259m\u0259l\u0259r\n1608.5.2 - G\u00f6st\u0259rilmi\u015f i\u015f v\u0259 xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 \u00f6d\u0259ni\u015fl\u0259r\n1608.6 -  Az\u0259rbaycan Respublikas\u0131n\u0131n rezidentl\u0259ri t\u0259r\u0259find\u0259n qeyri-rezident \u015f\u0259xsl\u0259r\u0259 m\u0259xsus elektron pul kis\u0259sind\u0259 yarad\u0131lan hesaba pul k\u00f6\u00e7\u00fcr\u00fcl\u0259rk\u0259n, \u0259m\u0259liyyat\u0131 h\u0259yata ke\u00e7ir\u0259n yerli bank\u0131n, xarici bank\u0131n Az\u0259rbaycan Respublikas\u0131ndak\u0131 filial\u0131n\u0131n v\u0259 ya po\u00e7t rabit\u0259sinin milli operatorunun h\u0259min rezidentd\u0259n k\u00f6\u00e7\u00fcrd\u00fcy\u00fc m\u0259bl\u0259\u011fd\u0259n\n1609 Qeyri-rezidentin daimi n\u00fcmay\u0259nd\u0259liyinin xalis m\u0259nf\u0259\u0259tind\u0259n h\u0259min qeyri-rezident\u0259 k\u00f6\u00e7\u00fcr\u00fcl\u0259n (veril\u0259n) m\u0259bl\u0259\u011fl\u0259r\n1610 Vergi \u00f6d\u0259yicisi kimi vergi orqan\u0131nda u\u00e7otda olmayan fiziki \u015f\u0259xsl\u0259rin \u201cNa\u011fds\u0131z hesabla\u015fmalar haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununun 3.5-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n mallar\u0131n t\u0259qdim edilm\u0259sind\u0259n \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259ri (vergid\u0259n azad olunan g\u0259lirl\u0259r istisna olmaqla) x\u0259rcl\u0259r \u00e7\u0131x\u0131lmadan\n1611 C\u018fM\u0130\n1612 G\u00fcz\u0259\u015ftl\u0259r v\u0259 azadolmalar (s\u0259t.1612.1+s\u0259t.1612.2+1612.3+1612.4+1612.5+1612.6+1612.7)\n1612.1 Vergi M\u0259c\u0259ll\u0259sinin 102.1-ci madd\u0259sin\u0259 \u0259sas\u0259n \u00f6d\u0259nil\u0259n g\u0259lirl\u0259r (\"Muzdlu i\u015f\u00e7il\u0259r\u0259 \u00f6d\u0259nil\u0259n g\u0259lirl\u0259r istisna olmaqla\")\n1612.1.1 Vergi M\u0259c\u0259ll\u0259sinin 102.1.22-1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f g\u00fcz\u0259\u015ft t\u0259tbiq edil\u0259n dividend g\u0259lirl\u0259ri\n1612.1.2 Vergi M\u0259c\u0259ll\u0259sinin 102.1.22-2-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f g\u00fcz\u0259\u015ft t\u0259tbiq edil\u0259n  dividend, diskont v\u0259 faiz g\u0259lirl\u0259ri g\u0259lirl\u0259ri\n1612.1.3 Vergi M\u0259c\u0259ll\u0259sinin 102.1.11-1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f g\u00fcz\u0259\u015ft t\u0259tbiq edil\u0259n dividend g\u0259lirl\u0259ri\n1612.1.4 Vergi M\u0259c\u0259ll\u0259sinin 102.1.22-3-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f g\u00fcz\u0259\u015ft t\u0259tbiq edil\u0259n faiz g\u0259lirl\u0259ri\n1612.1.5 Vergi M\u0259c\u0259ll\u0259sinin 102.1.22-4-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f g\u00fcz\u0259\u015ft t\u0259tbiq edil\u0259n faiz g\u0259lirl\u0259ri\n1612.2 Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 ikiqat vergitutman\u0131n aradan qald\u0131r\u0131lmas\u0131 haqq\u0131nda beyn\u0259lxalq m\u00fcqavil\u0259l\u0259rd\u0259 vergil\u0259rin a\u015fa\u011f\u0131 d\u0259r\u0259c\u0259si v\u0259 ya vergil\u0259rd\u0259n tam azad olunma n\u0259z\u0259rd\u0259 tutuldu\u011fu halda, m\u0259hdud vergitutman\u0131n v\u0259 ya azadolman\u0131n \u0259vv\u0259lc\u0259d\u0259n t\u0259tbiq edilm\u0259si il\u0259 \u0259laq\u0259dar azald\u0131lan vergi m\u0259bl\u0259\u011fi\n1612.3 Az\u0259rbaycan Respublikas\u0131nda ke\u00e7iril\u0259n Formula 1 v\u0259 Formula 2 yar\u0131\u015flar\u0131na aid qeyri-maddi aktivl\u0259r \u00fcz\u0259rind\u0259 m\u00fc\u0259llif h\u00fcquqlar\u0131ndan istifad\u0259 olunmas\u0131na, yaxud istifad\u0259 h\u00fcquqlar\u0131n\u0131n verilm\u0259sin\u0259 g\u00f6r\u0259 G\u0259ncl\u0259r v\u0259 \u0130dman Nazirliyi il\u0259 ba\u011flan\u0131lm\u0131\u015f m\u00fcqavil\u0259 \u0259sas\u0131nda onun t\u0259r\u0259find\u0259n qeyri-rezident h\u00fcquqi \u015f\u0259xs\u0259 \u00f6d\u0259nil\u0259n royalti g\u0259lirl\u0259ri\n1612.4 Vergi M\u0259c\u0259ll\u0259sinin 106.1.14-1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f g\u00fcz\u0259\u015ft t\u0259tbiq edil\u0259n dividend g\u0259lirl\u0259ri\n1612.5 Vergi M\u0259c\u0259ll\u0259sinin 227.3-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n \u0130\u015f\u011faldan azad edilmi\u015f \u0259razinin rezidenti olan h\u00fcquqi \u015f\u0259xsl\u0259rin s\u0259hmdarlar\u0131n\u0131n (pay\u00e7\u0131lar\u0131n\u0131n) dividend g\u0259lirl\u0259ri\n1612.6 Vergi M\u0259c\u0259ll\u0259sinin 122.5-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f azad olunan dividend g\u0259lirl\u0259ri\n1612.7 Vergi M\u0259c\u0259ll\u0259sinin 106.10-cu madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f g\u00fcz\u0259\u015ft t\u0259tbiq edil\u0259n dividend g\u0259lirl\u0259ri\n1613 B\u00fcdc\u0259y\u0259 \u00f6d\u0259nilm\u0259li vergi m\u0259bl\u0259\u011fi (s\u0259t.1611-s\u0259t.1612)",
   "read_only": 1
  },
  {
   "fieldname": "g\u0259lirm\u0259bl\u0259\u011fi",
   "fieldtype": "Float",
   "precision": "2",
   "in_list_view": 1,
   "label": "G\u0259lir m\u0259bl\u0259\u011fi"
  },
  {
   "fieldname": "vergim\u0259bl\u0259\u011fi",
   "fieldtype": "Float",
   "precision": "2",
   "in_list_view": 1,
   "label": "Vergi m\u0259bl\u0259\u011fi"
  }
 ],
 "index_web_pages_for_search": 1,
 "istable": 1,
 "links": [],
 "modified": "2025-01-16 15:06:32.782660",
 "modified_by": "Administrator",
 "module": "Taxes Az",
 "name": "Tax return withheld at source of payment Vergi Hesab",
 "owner": "Administrator",
 "permissions": [],
 "sort_field": "modified",
 "sort_order": "DESC",
 "states": []
}